Tax fraud occurs when some form of deception, misrepresentation, or false statement is used to intentionally and unlawfully underpay or avoid paying your tax liability. Many different acts can give rise to tax fraud charges at the state or federal level, including underreporting income, failing to file tax documents, falsifying tax returns, hiding financial assets from the government, and exaggerating deductions or claiming credits you don’t qualify for.

What is the IRS's “six-year rule” for non-filing income tax returns, and how can it affect criminal tax fraud charges?

If you have heard that the IRS uses a six-year rule when it comes to pursuing tax evasion cases over failing to file income tax returns, you might believe some common misconceptions. While the IRS Internal Revenue Manual does reference a six-year policy, this isn’t a formal law but instead an administrative policy. Basically, the IRS will typically only look back at the last six years of tax returns. If an individual has failed to file their taxes over numerous years, they can generally get back into compliance with the law if they then file their tax returns for the previous six years. This rule doesn’t prevent you from being charged with tax fraud if you have failed to file your tax return, regardless of how many instances of non-filing you have in your history. It’s also only a guideline, not a guarantee. The IRS may still choose to go back further than six years, particularly if you’re suspected of fraud or criminal activity or if the years of missed filings represent large unpaid tax liabilities. There is a great deal of misinformation out there about what constitutes tax fraud and about the legal system more generally, so it’s important to work with a knowledgeable attorney to ensure that you fully understand your rights, the charges against you, and your options for fighting back.

Will you go to jail for tax fraud?

Yes, it’s possible to face jail time for a tax fraud conviction. If you’re convicted of federal tax evasion, you could be sentenced to up to five years in prison. Convictions on charges of related offenses, including bank fraud and mail fraud, can leave you facing even longer sentences. State-level criminal tax fraud charges can result in felony convictions punishable by years or potentially decades in prison. Even though incarceration is a penalty established under both state and federal law for tax fraud, an effective defense strategy provides the best hope for avoiding or at least minimizing a prison sentence. Depending on the facts of your situation, it may be possible to get charges dismissed or reduced, attain a favorable plea deal, secure a not-guilty verdict at trial, or successfully push for lighter sentences in the event of a conviction.

What defenses can prove effective against criminal tax fraud charges?

To defend against criminal charges of tax fraud or evasion, you may be able to argue a lack of willfulness to evade tax liability. You might build a compelling case that shows that the nonpayment, underpayment, underreporting, or false statements were the result of a genuine mistake rather than an intentional effort to deceive or defraud the government. You may be able to establish that your own misunderstanding of tax laws, another person’s clerical errors, or mistakes made by a tax preparation professional whom you relied upon in good faith contributed to errors that were unintentional. In some cases, an IRS error made while processing your return is the underlying cause of your tax-related legal issues. Additionally, you might be able to pursue defense arguments that challenge improper methods of gathering evidence, such as coercion or entrapment, and fight to suppress unlawfully obtained evidence. Highlighting the ways in which the case against you falls short of proving all elements of the tax fraud charges beyond a reasonable doubt can lead to dismissals of charges or not-guilty trial verdicts.

Miami Tax Fraud Lawyer | Tax Evasion Defense Attorney in Miami, FL

Tax Evasion Defense Attorney in Miami, FL, Representing Clients in IRS Criminal Investigations and Parallel Civil Exposure for Clients in South Florida and Nationwide

Both the federal government and the State of Florida take taxes seriously. If you’re accused of unlawful actions like tax evasion, you need a Miami tax fraud lawyer on your side sooner rather than later. To develop the most effective defense possible, you need a thorough investigation of the facts and diligent preparation of your legal strategy.

At Forge Litigation Group, I act quickly to give my clients the full advantages of early legal intervention and begin gathering the evidence that supports their defense arguments. Contact me today to take advantage of a confidential consultation with an experienced legal advocate. During this turbulent time of legal trouble, you can count on my record of success in providing white-collar crime defense services.

The Severity of Tax Fraud Criminal Charges in Florida and Federal Courts

It’s a mistake to assume that tax-related legal issues are anything less than the serious matters they are. Criminal tax fraud charges are much more severe than a routine audit or even a civil fraud penalty. If convicted of a criminal tax fraud charge, there’s a chance that you won’t just have to pay back what you owe with additional financial penalties. You could be sentenced to a lengthy prison term and carry the consequences of having a felony criminal record for a lifetime.

Due to the high stakes involved in these criminal cases, you need to fight these charges with every resource available to you. That means retaining a Miami tax fraud lawyer who will explore every avenue for achieving the most favorable outcome possible. At Forge Litigation Group, I fight to get charges dismissed or reduced, secure favorable terms in plea deals, and achieve not-guilty verdicts in the courtroom. While every case is unique, my commitment to getting the best results for every client I serve is constant.

Types of Fraud Allegations a Tax Evasion Defense Attorney in Miami, FL, Can Assist You With

Tax fraud is a broad term that can encompass many different types of conduct involving alleged efforts to use deception to intentionally fail to pay taxes. As a Miami tax fraud lawyer who defends my clients against criminal charges at both the state and federal levels, I handle cases involving all types of tax-related allegations. Examples of the types of cases I can handle for you include:

Underreporting taxable income, such as income from side jobs or investments
Concealing financial assets, often through the use of offshore accounts
Falsifying or inflating tax deductions or credits you don’t actually qualify to receive
Filing fraudulent tax returns or other documents containing false statements
Failing to file a tax return, when you’re legally required to do so, with the intent to evade paying taxes
Making intentionally deceptive misrepresentations or misleading statements, including deception achieved through omission of relevant information, to further an act of attempted fraud
Knowingly and intentionally falsifying tax information as a tax preparer, whether for your own gain or that of your client
Committing payroll tax fraud as a business by failing to pay taxes that have been withheld from employees’ paychecks to the government, as is required by law

Tax fraud can be civil or criminal, and you can be charged with violations at the federal or state level. By providing dedicated criminal defense for tax fraud matters of all kinds, I’m able to address all aspects of my clients’ cases, even when they involve complexities like parallel proceedings in different courts and civil claims for damages accompanying criminal charges.

Understanding Civil vs. Criminal Tax Fraud

Civil law and criminal law involve different legal systems, processes, and outcomes. Civil tax fraud is a legal issue that can leave you on the hook for making financial payments. In the case of civil tax fraud, that means paying back what you owe in taxes, interest on this amount, and potentially monetary penalties for the failure to pay on time. While the financial impact of facing civil tax fraud penalties can pose an economic hardship, this matter won’t affect your future in the same far-reaching ways that a criminal conviction can.

Criminal charges of tax evasion or fraud are prosecuted through the criminal court system. If you’re convicted, you can be sentenced to jail time, steep fines, and other harsh penalties. Having a criminal record affects you long after you have served your prison sentence and paid any fines imposed. This conviction can continue showing up on background checks and, as a result, can impact your professional opportunities, personal relationships, and even your living arrangements for years.

Generally, the more serious the alleged misconduct is, the greater the chance that you will be criminally charged with tax fraud instead of facing only civil penalties. This reality makes it especially important that you put up a strong defense that counters the prosecutor’s arguments, challenges inaccuracies in their case, and introduces evidence in your favor.

What to Know About Federal Tax Fraud Charges

Tax fraud charges are often filed at the federal level, pertaining to accusations of evading federal income tax payments owed to the Internal Revenue Service (IRS).

The Federal Tax Evasion Statute

Under Section 7201 of Title 26 of the United States Code, it’s a federal felony offense to evade paying federal taxes owed, or to attempt to either not pay taxes at all or to underpay what is owed. The nonpayment or underpayment of taxes must be a willful attempt rather than an unintentional mistake. This statute applies to all federal taxes, including income tax, employment tax, and estate tax.

This federal law establishes the following penalties that can be imposed in the event of a conviction:

A prison term of up to five years
A six-figure fine
Financial responsibility for the costs of prosecuting the case

While the language of Section 7201 allows for fines of up to $100,000 for individuals or $500,000 for corporations, the maximum fine that can be imposed on individuals for federal tax fraud is increased to $250,000 by Section 3571 of Title 18 of the United States Code.

In a federal tax evasion charge arising out of alleged violation of this statute, the U.S. Attorney prosecuting your case must establish the following elements:

That you have an unpaid tax liability owed to the federal government
That you intentionally or deliberately failed to make the required tax payments
That you engaged in some type of affirmative act to facilitate the crime of tax evasion

While misunderstandings of honest tax mistakes can give rise to audits or investigations, the prosecutor must prove all of these elements, including criminal intent, beyond a reasonable doubt to secure a conviction. There are opportunities to fight back against criminal tax evasion charges, and a strong, custom-tailored defense strategy is the key to achieving the most favorable outcome possible.

Other Federal Laws Pertaining to Tax Fraud

In addition to the federal tax evasion statute, you could face charges under federal laws such as:

Section 7202 of Title 26 of the U.S.C., which pertains to the felony-level willful failure to collect or pay over tax
Section 7203 of Title 26 of the U.S.C., which addresses misdemeanor violations of failing to file tax returns or pay taxes
Section 7206 of Title 26 of the U.S.C., which pertains to felony-level offenses of making false statements or filing false tax returns
Section 7207 of Title 26 of the U.S.C., which concerns misdemeanor-level offenses involving fraudulent statements or tax returns
Section 7212 of Title 26 of the U.S.C., which pertains to corrupt interference with the administration of IRS laws, including felony offenses such as unlawfully destroying tax records

Although many of the statutes most relevant to federal tax fraud charges are part of Title 26 of the United States Code, which constitutes the Internal Revenue Code (IRC), other federal laws can also impact your case. Depending on the specifics of the fraudulent actions you’re accused of committing, federal prosecutors may also pursue charges under other statutes, including:

Section 371 of Title 18 of the U.S.C., which addresses the crime of conspiracy to defraud the United States
Section 1341 of Title 18 of the U.S.C., which concerns mail fraud
Section 1343 of Title 18 of the U.S.C., which pertains to wire fraud
Section 1344 of Title 18 of the U.S.C., which covers bank fraud
Sections 1956 and 1957 of Title 18 of the U.S.C., which address money laundering
Section 1001 of Title 18 of the U.S.C., which pertains to false statements made to the federal government

The exact penalties you could face if convicted of one of these offenses in connection with tax fraud vary. While the maximum term of incarceration for a misdemeanor offense is one year, most of these violations constitute more serious felony offenses. You could be sentenced to up to three years, up to five years, or, in some cases, even multiple decades behind bars.

The federal government takes these matters seriously. In 2024, the IRS recommended the prosecution of 674 alleged tax crimes, and 615 defendants were sentenced to an average of 27 months in federal prison. As the data indicates, beating federal tax evasion charges isn’t easy. You need a strong, strategic defense and aggressive advocacy to have the greatest likelihood of a favorable outcome.

Tax Fraud Crimes Under Florida Law

Tax fraud is also a violation of Florida state law, particularly when it pertains to unpaid tax liabilities owed to the Florida Department of Revenue (DOR). Although Florida doesn’t impose a state-level income tax, you can face serious criminal charges if you are accused of fraud or evasion of state-level taxes, such as:

Sales and use taxes
Fuel taxes
Communications services taxes
Unemployment taxes
Documentary stamp taxes

Under Section 212.12 of Florida Statutes, it’s illegal to file a false or fraudulent tax return of any kind or to willfully attempt to evade paying any tax owed to the Department of Revenue. While some violations of this section are punishable primarily by financial penalties, certain state-level tax fraud offenses in Florida constitute misdemeanors or even felony crimes. For particularly severe offenses that involve large total amounts of unpaid taxes, you could face 15 or even 30 years in prison under second-degree and first-degree felony convictions, respectively.

Because Florida has no state-level income tax, defendants often make the mistake of underestimating the impact of a criminal tax fraud charge at the state level. The stakes are high, and they demand proactive, dedicated advocacy to manage the legal process and pursue the most advantageous outcome possible.

How Forge Litigation Group Can Help

Tax fraud charges can be complicated. Retaining an experienced Miami tax fraud lawyer early on can help you sort out the complexities and pursue a path to a more favorable outcome.

At Forge Litigation Group, I practice at the intersection of criminal defense law and civil cases for damages. This experience is particularly critical in tax fraud matters, in which prison sentences are seen as a crime deterrent but repaying owed money, along with penalties, can compensate the government for the losses linked to tax nonpayment or underpayment.

As your attorney, I can guide you through all legal issues arising out of this legal situation, presenting an effective defense against criminal charges while also providing the legal support you need for any parallel civil exposures you could face.

Why Choose Forge Litigation Group as Your Miami Tax Fraud Lawyer?

For a tax evasion defense attorney in Miami, FL, who will fight for you in court, provide full-service support for white-collar criminal charges, and take a hands-on approach to legal representation, Forge Litigation Group is the clear choice.

Readiness to Force the Government to Do Its Job in Court

As a trial attorney, I recognize that fighting legal battles in court can be worthwhile for providing my clients the best chance of a favorable outcome. While many lawyers pressure their clients into taking a plea bargain, I prepare for the possibility of going to trial from the start and commit to keeping all options open to my clients. A conviction requires the prosecution to prove the case against you beyond a reasonable doubt, and I will make that job more difficult by challenging their arguments, assumptions, and evidence.

Comprehensive Criminal Defense Services

I defend clients from a wide range of criminal charges, including both state-level and federal charges pertaining to fraud of all kinds and other white-collar violations. Practicing at the intersection of criminal law and civil litigation, I can help you defend against tax fraud charges and other related criminal allegations while also strategically approaching matters that involve civil claims for damages.

Dedicated, Hands-on Legal Support

With so much on the line, you need a criminal defense attorney who stands up for you in every aspect of your tax fraud case. I personally gather evidence to support my clients’ individual defense strategies, going out and walking neighborhoods, knocking on doors, and searching for witnesses and other forms of evidence. I got my start working as a former Assistant Public Defender in Miami-Dade County, and I’ve incorporated the trial skills I developed in that role into my private defense practice.

Contact a Miami Tax Fraud Lawyer at Forge Litigation Group Today for a Case Review

A tax fraud charge can change your life, but skilled legal representation can help you get through this stressful time and minimize the repercussions of this criminal accusation. An effective defense is possible, even in cases investigated by the IRS. The right legal guidance can make all the difference.

For help from a tax evasion defense attorney in Miami, FL, contact Forge Litigation Group online or call 786-933-8794 today.

Miami Tax Fraud Lawyer